A Practical Guide to Elder and Special Needs Law in South Carolina (SCBar)
- Publisher:
- South Carolina Bar CLE
- Publication date:
- 2021-01-01
Front Matter
Part One: The Basics
Part Three: Available Government Benefits
Part Five: Funding the Cost of Long Term Care
Part Six: Tax Aspects of Planning for Long Term Care and Disability
- A. Introduction
- B. Income Taxes and the Elderly or Disabled Client
- C. Understanding Capital Gains and Basis
- D. Sale of Principal Residence
- E. Is Social Security Taxable?
- F. The Taxation of Distributions from Iras and Retirement Plans
- G. Taxes and Caregiver Arrangements
- H. The Income Taxation of Trusts
- I. Real Property Taxes
- J. Conclusion
Part Seven: Accessing Medicaid for Long Term Care
Part Eight: Using Medicaid Planning Ideas for Va Pension and Death Pension Planning
- A. Asset Transfers
- B. Caregiver Agreements
- C. Purchase a Home
- D. Buying a Car
- E. Paying Off Debt
- F. Purchase a Life Estate or Other Fractional Interest in the Home or Property of Another Person
- G. Purchase an Irrevocable Prepaid Funeral Contract
- H. Make Exempt Renovations to the Veteran's Primary Residence
- I. Transfer to Trust for Minor Incapable of Self-support
- J. Half-a-loaf Planning
- K. Death Planning
- L. A Word About Irrevocable Trusts and the Va
- M. Conclusion
Part Nine: Abuse, Neglect, and Exploitation
- A. Abuse, Neglect, and Exploitation Defined
- B. Trade Practices Targeting Vulnerable Adults
- C. Prevention Strategies
- D. Signs of Abuse, Neglect, and Exploitation
- E. Reporting and Investigating
- F. Identity Theft
- G. Protections for Children with Disabilities
- Exhibit 9.0.1 Table of Licensing and Accreditation for Each Type of Facility
Part Ten: Surrogate and Supported Decision Making